https://www.taxtmi.com/caselaws?id=798314 Delay in filing a statutory GST appeal under Section 107 may be condoned where circumstances beyond the assessee's control prevented timely filing and refusal would deny an effective appellate remedy. Portal-only service of an order may not, in appropriate circumstances, justify rejection of the appeal solely on limitation grounds. The appellate authority must entertain and decide the appeal on merits if it is filed within 30 days of upload of the condonation order. en-us Mon, 24 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798314 Delay in filing a statutory GST appeal under Section 107 may be condoned where circumstances beyond the assessee's control prevented timely filing and refusal would deny an effective appellate remedy. Portal-only service of an order may not, in appropriate circumstances, justify rejection of the appeal solely on limitation grounds. The appellate authority must entertain and decide the appeal on merits if it is filed within 30 days of upload of the condonation order. Case-Laws GST Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798314